SEC Comment Letter for CENTURY ALUMINUM CO (CENX) (CIK 0000949157) (CENX) — Mar 3, 2008
CENTURY ALUMINUM CO (CENX) (CIK 0000949157)
Date: March 3, 2008 · CIK: 0000949157 · Accession: 0000000000-08-011106
AI Filing Summary & Sentiment
File numbers found in text: 000-27918
Letter
February 26, 2008 Mail Stop 7010 By U.S. Mail and facsim ile to (831)-642-9328 Logan W. Kruger President and Chief Executive Officer Century Aluminum Company 2511 Garden Road Building A, Suite 200 Monterey, California 93940
Re: Century Aluminum Company Definitive Proxy Statement on Schedule 14A Filed April 23, 2007 File No. 000-27918
Dear Mr. Kruger: We have reviewed your January 2, 2008 re sponse to our comments of December 18, 2007. Without more detail, we cannot agree or disagree with your conclusion that you have an appropriate basis to omit the perfor mance objectives relating to free cash flow, operating income, and conversion costs per pound. Since you are in possession of all of the facts related to your disclo sure, we have decided that we have no basis to disagree with your decision to omit this information fr om your filing. As in all cases, we remind you that you are responsible for the adequacy and accuracy of the disclosure in your filings. We do not have any further comments on your filing.
If you have any further questions regardi ng our review of your filing, please call me at (202) 551-3687. Sincerely, Carmen Moncada-Terry A t t o r n e y A d v i s o r
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February 26, 2008 Mail Stop 7010 By U.S. Mail and facsim ile to (831)-642-9328 Logan W. Kruger President and Chief Executive Officer Century Aluminum Company 2511 Garden Road Building A, Suite 200 Monterey, California 93940 Re: Century Aluminum Company Definitive Proxy Statement on Schedule 14A Filed April 23, 2007 File No. 000-27918 Dear Mr. Kruger: We have reviewed your January 2, 2008 re sponse to our comments of December 18, 2007. Without more detail, we cannot agree or disagree with your conclusion that you have an appropriate basis to omit the perfor mance objectives relating to free cash flow, operating income, and conversion costs per pound. Since you are in possession of all of the facts related to your disclo sure, we have decided that we have no basis to disagree with your decision to omit this information fr om your filing. As in all cases, we remind you that you are responsible for the adequacy and accuracy of the disclosure in your filings. We do not have any further comments on your filing. If you have any further questions regardi ng our review of your filing, please call me at (202) 551-3687. Sincerely, Carmen Moncada-Terry A t t o r n e y A d v i s o r